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U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s Center of Innovative & Applied Bio-processing('CIAB')

U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s Center of Innovative & Applied Bio-processing( CIAB ) - Income Tax - 7/2017 - Dated:- 31-1-2017 - Government of India Ministry of Finance (Department of Revenue) (Central Board of Direct T .....

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by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (said Act), read with Rules 5C and 5D of the Income tax Rules, 1962 (said Rules), from Assessment year 2016-2017 onwards in the cat .....

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oved organization shall carry out scientific research by itself; (iii) The approved organization shall maintain separate books of accounts for 'CIAB' in respect of the sums received by it for scientific research, reflect therein the amounts u .....

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r of Income tax or the Director of Income-tax having jurisdiction over the case, by the due date of furnishing the return of income under sub-section (1) of section 139 of the said Act; (iv) The approved organization shall maintain a separate stateme .....

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